Cal. Rev. & Tax. Code § 23305d
Current through the 2023 Legislative Session.
A certificate of suspension or forfeiture from the Franchise Tax Board setting forth that the suspended or forfeited taxpayer has been notified of its liability for tax or requirement to file a return under this part and that the tax has not been paid or the return has not been filed, shall constitute prima facie evidence of the facts.
Ca. Rev. and Tax. Code § 23305d